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  • By Tobias Lintvelt and Katsuko Shioya of Showa Ota Ernst & Young in Tokyo, and Kentaro Nakamichi of Ernst & Young’s Global Financial Services, Tokyo
  • By Steven Baum, Douglas Ewens, QC, Gabrielle Richards and Rosemarie Wertschek, QC, of McCarthy Tétrault, Canada
  • A special report prepared by Richard Boykin KPMG, Washington and Elan Kroller, KPMG, New York
  • A special report prepared by Robert Couzin and Allan Lanthier Ernst & Young LLP, Toronto and Montreal
  • A special report prepared by Deloitte Touche Tohmatsu global e-business tax team*
  • Showa Ota Ernst & Young, Hibiya Kokusai Bldg. 20Fl.
  • By Todd Tuckner and Mark Boltz, KPMG LLP, New York
  • By Dr Thomas Graf, Niederer Kraft & Frey, Zurich
  • By Dr Hans-Peter Niedrig, KPMG, Dusseldorf
  • By Manuel Solano, Alberto Lopez, Zsuzsanna Kadar and Ricardo Vargas, PricewaterhouseCoopers, Mexico City